BackgroundFew studies have identified the willingness rate of developing countries population to be enrolled in clinical trials.MethodsAll participants including patients, healthy volunteers and doctors completed a questionnaire to examine factors affecting the consent to participate in medical research.ResultsOverall, 80 % of the included population agree to participate in health research. This rate was lower for trials dealing with life-threatening diseases. Altruism and perceived risk of harm were the main reason to respectively accept or refuse to participate in clinical trials. Factors (...) significantly associated with willingness were: age <40 years 1.6 [95 % Confidence Interval 1.2-2.1]) and prior history of blood donation.ConclusionMost participants expressed their willingness to be included in medical research especially if they are young or if they have history of blood donation. However, consent to participate is low when medical research required acute care. (shrink)

Decision trees learning is one of the most practical classification methods in machine learning, which is used for approximating discrete-valued target functions. However, they may overfit the training data, which limits their ability to generalize to unseen instances. In this study, we investigated the use of instance reduction techniques to smooth the decision boundaries before training the decision trees. Noise filters such as ENN, RENN, and ALLKNN remove noisy instances while DROP3 and DROP5 may remove genuine instances. Extensive empirical experiments (...) were conducted on 13 benchmark datasets from UCI machine learning repository with and without intentionally introduced noise. Empirical results show that eliminating border instances improves the classification accuracy of decision trees and reduces the tree size, which reduces the training and classification times. In datasets without intentionally added noise, applying noise filters without the use of the built-in Reduced Error Pruning gave the best classification accuracy. ENN, RENN, and ALLKNN outperformed decision trees learning without pruning in 9, 9, and 8 out of 13 datasets, respectively. The datasets reduced using ENN and RENN without built-in pruning were more effective when noise was intentionally introduced in different ratios. (shrink)

As international trade and business opportunities grow globally, insight into trading partners’ strategies is essential. One of the major strategies that impact trading partners’ relationships is negotiation strategy employed by each partner. These strategies assume even greater importance when these strategies have ethical content. This study examines the effects of marketing executives’ preferred ethical ideologies, opportunism and Machiavellianism on their perceived appropriateness of unethical negotiation tactics. Utilizing a sample of 995 marketing executives from six countries, cluster analysis and multivariate analysis (...) of variance revealed two types of marketing negotiators: principled and corrupt negotiators. Corrupt negotiators tend to be more Machiavellian, more relativist, more opportunistic and less idealistic than their principled counterparts. Principled negotiators tend to perceive unethical negotiation tactics less favorably than their corrupt counterparts. Implications of these results for practitioners and directions for future research are discussed. (shrink)

In this paper we ask whether liberal egalitarians can endorse workfare policies that require that welfare recipients should work in return for their welfare benefits. In particular, we focus on the fairness-based case for workfare, which holds that people should be responsible for their own welfare since they would otherwise impose unfair costs on others. Two versions of the fairness-based case are considered: The first defends workfare on the grounds that it would form part of an unemployment insurance scheme that (...) individuals would endorse under certain hypothetical conditions that are salient for the purposes of determining just public policy. The second appeals to the notion of reciprocity in order to justify the requirement that people work for their benefits. We cast doubt on both of these arguments for workfare. Neither argument shows that the unconditional provision of welfare benefits is unjust; hence, the fairness case for workfare is inconclusive. (shrink)

In this article, I examine al-Ghazālī’s methodological skepticism and its role in establishing foundational knowledge.Despite the considerable scholarly attention given to The Deliverance from Error (al-Munqidh min al-ḍalāl), the foundationalism present in it has received relatively limited investigation. Al-Ghazālī established the foundations of knowledge by taking his methodological skepticism to its logical conclusions. His engagement with the sources of knowledge, namely, taqlīd, sense perception, and self-evident truths form the cornerstone of his skepticism. To understand how al-Ghazālī finds deliverance from his (...) skeptical impasse, and ultimately establish foundational knowledge, the concepts of “divine light” and fiṭra will be dis­cussed. Unlike Greek skepticism, al-Ghazālī’s skepticism was not a denial of the possibility of knowledge about the nature of reality, nor was it a denial of Muslim doctrine, but a methodological approach to establish the foundations of knowledge. (shrink)

The purpose of the current study was to investigate the effect of two types of repeated reading on incidental vocabulary learning of Iranian English as a Foreign Language learners. In so doing, a sample of 45 intermediate EFL students from two intact classes of a language institute were selected as the participants. The two classes were randomly assigned to an unassisted group who were required to just read and an assisted group who were asked to read and listen to 24 (...) short texts several times. The assisted group employed their smartphones to listen to the audio files of the short stories. The data were gathered via a researcher-made vocabulary test and vocabulary learning self-efficacy scale. The results of ANCOVA revealed that although both types of repeated reading contributed to enhancing vocabulary learning of the participants, assisted repeated reading led to significantly greater EFL vocabulary gains. Additionally, the findings revealed that both assisted and unassisted repeated reading improved vocabulary learning self-efficacy of the participants and there was not a significant difference between the two types of interventions. The findings of the present study have implications for EFL researchers and practitioners. (shrink)

It is thought that determining which methods and techniques are used by teachers to teach concepts, which is one of the important dimensions of religious teaching, will contribute to the science of religious education and practice of religious teaching. In this context, the problematic of the study is based on the question of the methods preferred by the Religious Culture and Moral Knowledge teachers in their concept teaching activities. Therefore, the aim of the study is to try to reveal the (...) qualities of the methods preferred by the Religious Culture and Moral Knowledge teachers in the concept teaching process with a descriptive perspective. To serve this purpose, a case study was preferred as one of the qualitative research methods in the methodology of the study, and 20 Religious Culture and Moral Knowledge teachers were selected in the study group with maximum variation sampling, which is one of the purposeful sampling methods. Since the study focused on teachers' opinions, a semi-structured interview technique is used as a data collection tool, and descriptive analysis method, envisaging coding of the data according to the pre-determined themes and titles in the context of the problematic of the study, has been preferred. As a result of the study, it has been observed that teachers preferred that supporting teaching methods such as story and game, induction in line with the approach of reaching definition with students, deducting from the definition. In addition, despite the teachers' attempts to enrich the concept teaching process and increase the quality of the process, it has been found that their knowledge and skills regarding concept teaching methods and techniques were not sufficient. (shrink)

While there has been much discussion of how the scientific establishment’s culture can engender research misconduct and scientific irreproducibility, this has been discussed much less frequently with respect to the medical profession. Here the authors posit that a lack of self-criticism, an encouragement of novel scientific research generated by the recruitment policies of the UK Royal Training Colleges along with insufficient training in the sciences are core reasons as to why research misconduct and dishonesty prevail within the medical community. Furthermore, (...) the UK General Medical Council’s own data demonstrates a historic inattentiveness to the ease with which doctors can engage in research misconduct. Suggestions are made as to how these issues can be investigated and alternative incentives for career advancement are adumbrated. (shrink)

Recently, due to the rapid progress of computer technology, researchers develop an effective computer program to enhance the achievement of the student in learning process, which is Intelligent Tutoring System (ITS). Science is important because it influences most aspects of everyday life, including food, energy, medicine, leisure activities and more. So learning science subject at school is very useful, but the students face some problem in learning it. So we designed an ITS system to help them understand this subject easily (...) and smoothly by analyzing it and explaining it in a systematic way. In this paper, we describe the design of an Intelligent Tutoring System for teaching science for grade seven to help students know the 7 characteristics for living things smoothly. The system provides all topics of living things and generates some questions for each topic and the students should answer these questions correctly to move to the next level. In the result of an evaluation of the ITS, students like the system and they said that it is very useful for them and for their studies. (shrink)

This essay on John Dewey, a prominent educator of the 20th century, explores his pedagogical theories and writings that influenced teaching-learning procedures. Dewey's influences are vast and overwhelming in the fields of aesthetics, politics, humanism, and logic. In the center of his educational concept is the child. His democratic leanings and pursuit of liberty, justice, and the value of a child's experience are the roots of Dewey's conception of humanism. Dewey's main concern was the gap between a child's experiences and (...) the expectations put on him. He emphasizes the need of teachers showing sensitivity to the unique differences and needs of their students. A youngster has the potential to be nurtured by a skilled mentor since they are naturally curious, companionable, and productive. As a result, it is the responsibility of the instructor to create a welcoming and productive environment for the students in order to give them excellent educational experiences. These environments are developed by the joint testing of effective teaching and learning strategies by instructors and students. The objective is to promote student independence. Dewey viewed his school as a community where the students are actively involved. This paper focused on Dewey's educational theory, pedagogical considerations, and the links he drew between education, democracy, experience, and society. (shrink)

Artificial intelligence (AI) technologies are increasingly creeping into the work sphere, thereby gradually questioning and/or disturbing the long-established moral concepts and norms communities have been using to define what makes work good. Each community, and Muslims make no exception in this regard, has to revisit their moral world to provide well-thought frameworks that can engage with the challenging ethical questions raised by the new phenomenon of AI-mediated work. For a systematic analysis of the broad topic of AI-mediated work ethics from (...) an Islamic perspective, this article focuses on presenting an accessible overview of the “moral world” of work in the Islamic tradition. Three main components of this moral world were selected due to their relevance to the AI context, namely (1) Work is inherently good for humans, (2) Practising a religiously permitted profession and (c) Maintaining good relations with involved stakeholders. Each of these three components is addressed in a distinct section, followed by a sub-section highlighting the relevance of the respective component to the particular context of AI-mediated work. The article argues that there are no unsurmountable barriers in the Islamic tradition against the adoption of AI technologies in work sphere. However, important precautions should be considered to ensure that embracing AI will not be at the cost of work-related moral values. The article also highlights how important lessons can be learnt from the positive historical experience of automata that thrived in the Islamic civilization. (shrink)

Normativity is assessed as we evaluate and compare the environmental reporting practices of a sample of French and Canadian companies through the lens of institutional legitimacy. More specifically, we examine how French and Canadian firms changed their reporting practices in reaction to the promulgation of laws and regulations in their respective countries, i.e., the NER and Grenelle II Acts in France, and National Instrument 51-102 and CSA Staff Notice NR 51-333, issued by the Canadian Securities Administrators. The firms’ voluntary disclosures (...) according to GRI guidelines are also investigated. Substantive legitimacy theory is used to explore the level of substantive disclosures provided by Canadian and French firms. The findings reveal that the French parliamentary regime is more successful than the Canadian stock exchange regulation in triggering environmental reporting, and that the GRI combined with local regimes prompts environmental disclosures. Notwithstanding the improvements in environmental reporting under all three regimes, a very low level of substantive disclosure is noted in both countries. (shrink)

The main purpose of this paper is to better understand how sustainability rating agencies, through discourse, promote an “ideology of numbers” that ultimately aims to establish a regime of normalization governing social and environmental performance. Drawing on Thompson’s (Ideology and modern culture: Critical social theory in the era of mass communication, 1990 ) modes of operation of ideology, we examine the extent to which, and how, the ideology of numbers is reflected on websites and public documents published by a range (...) of sustainability rating agencies. Our analysis indicates that the ideology of numbers promotes a relatively narrow vision of corporate social and environmental responsibility. That is, it establishes some areas of visibility while leaving in the shadow certain aspects of the ways in which companies fulfill, or fail to meet, their social and environmental responsibilities. The ideology of numbers also exerts power by identifying those companies that are deemed to be worthy of inclusion, or not, in a supposedly socially responsible corporate elite. (shrink)

Imāmiyya holds that the theory of imāmate must rely on scriptural evidence and designation and that the Imām, the successor to Muḥammad, is in charge of all political and religious issues. The authority of the Imām includes some religious and social duties such as executing the legal punishments, collecting almsgiving, sustaining social order and declaring holy war. The fulfillment of these duties requires actual leadership of the Imām or his deputy. With the beginning of the great occultation in 329/941, there (...) was an uncertainty among the Imāmiyya followers about who would uphold these responsibilities. In this period, Shīʿī ʿulamā began to undertake the duties of the Imām in order to overcome this uncertainty and to avoid the possible schism. In the beginning, this delegation of authority was limited to the religious sphere; but, later, its scope gradually became wider. This process of delegation of power, which covers a long process, needs to be examined in its various periods. In this study, this subject will be considered with special reference to the scholars of the fifth century of hijra (hijrī). An effort is made in this article to reveal how the issues of the Imām’s powers are discussed in the context of the problem of expanding or narrowing the authority of the scholars who played significant roles in systemization of Uṣūlī (rationalist) thought in the period after Shaykh al-Mufīd.Summary: In the issues of Imām/Caliphate which led to political division among Muslims after the Prophet Muḥammad, Imāmī Shīʿa opines that the Imāmate theory relies on scriptural evidence and designation. According to this theory, apart from scriptural evidence and designation, personal qualities such as immaculacy, knowledge, bravery, and vantage are found in Ali, Ḥasan, Ḥusayn and nine people from the lineage of Ḥusayn. The Imām as a successor to the Prophet Muḥammad is a person who has both religious and political power which includes implementation of punishments, collecting alms, ensuring justice, declaring holy war. For the Imāmī Shīʿa, there is a need for imām or his deputy who has absolute power to fulfill these duties.Imāmī Shīʿa, who held that the disappeared twelfth Imām would return back to restore justice in the world, had to confront various problems in finding solutions to some issues related to the existence of Imām himself, as well as theological issues during the period of great occultation. Particularly, the period of great occultation (329/941), in which the link with the Imām was severed completely, the Shīʿī community were uncertain on how to fulfill the responsibilities of the Imām probably due to the lack of religious sources. Shaykh al-Mufīd draws attention to the issue of khums (a one-fifth share of the spoils of war and of other specified forms of income). In this period of uncertainty, the Shiite scholars came into prominence in order to fill the gap and to prevent the social disorder. Referring to a tawqī‘ (rescript) from the Twelfth Imām, they claimed that they would take responsibility for the Twelfth Imām on his behalf. In the beginning, the delegation of the power was limited to the religious sphere. It was gradually extended to other spheres by the contribution of some scholars. It reached the largest dimension with the implementation of “wilāyat al-faqīh” theory.From that period until our times, the era when Sharīf al-Murtaḍā and his disciples lived can be considered as the beginning of this period. In the fifth century when Sharīf al-Murtaḍā and his disciples lived the delegation of power was limited to the religious sphere. In this article, how the scholars who played a role in the systematization of Uṣūlī thought dealt with the issue of the limits of the authority of Imām and how they defined the role of the Imāmī jurists (faqīh) will be examined.Sharīf al-Murtaḍā and his disciples were sometimes cautious on the issue of the delegation of the power of Imām. They, however, pointed out the role of the faqīh in the occultation period in order to overcome the uncertainty. As a matter of fact, Shaykh al-Ṭūsī and al-Qādī Ibn al-Barrāj made significant contributions to the issues of collection and distribution of khums. However, Sallār al-Daylamī’s contribution to the subject is more crucial. He considered khums as the grace of God and believed that it can be allocated by taking into account the share of the Imām. They put forward the views that explained in details the role of the faqīh in the collection and distribution of alms. Even Ibn al-Barrāj opined that in the absence of Imām and his deputy alms are to be allocated to the Faqihs on the ground that they know better how to distribute it. Therefore, in the absence of Imām and his deputy, by suggesting that faqīh must be in charge of collecting and distributing alms, they proposed a remedy in an early period.On the issue of leading the Friday prayer (ṣalāt al-jum‘a), which is one of the social duties of Imām, Sharīf al-Murtaḍā and his disciples considered the presence of the Imām or his deputy as a condition for a valid Friday prayer. In addition to this condition, Al-Ḥalabī, also added that a person who meets the necessary conditions can be also considered in leading Friday prayer. This addition by Ḥalabī was an important contribution to the solution of the problems encountered during the period of great occultation on both Friday prayer and delegation of Imām religious and political authorities to faqīh. On the other hand, Sallār, another disciple of Sharīf al-Murtaḍā, opposed the idea of the faqīh leading the Friday prayer in the absence of the Imām even when the necessary conditions are met. It can be said that this approach of Sallār led to the opinion of some Imāmis which considered Friday prayer unlawful in the absence of Imām. In the occultation period, Sharīf al-Murtaḍā and his disciples showed a cautious attitude about the implementation of the punishments. They argued that only Imām could implement the punishments. However, the major step was taken by Shaykh Ṭūsī on the issue of who implements the punishments in the occultation period. He argued that the Imām’s designated the faqihs to implement the punishments. In addition to this subject, Shiite scholars discussed the issue of whether a Shiite officer under the reigning rule in the occultation period implemented the punishments. On this issue, Sharīf al-Murtaḍā compiled a treaty untitled Mas’ala fi’l-‘amal ma‘a’al-sulṭan. For him, the main criteria are whether such person has necessary responsibilities and qualifications. Sharīf al-Murtaḍā and his disciples also continued their master’s conciliatory attitude. In the final analysis, the contribution of Sharīf al-Murtaḍā and his disciples on the issue of who will undertake the duties and responsibilities of the Imām is crucial in the systematization of the idea of transferal of the power of the Imām to faqīh including political one. In fact, Sharīf al-Murtaḍā’s advice to take part in the existing administrations has been considered a way out for the scholars who want to establish relations with the authorities in the later periods. (shrink)

This paper examines the moral case for a right to religious accommodation, which requires that religious conduct be free of any serious burdens placed on it by the state. Two different types of normative argument for this right are outlined and rejected. The first appeals to religion as a ‘basic good’, and the second to religion as an ‘intense preference’. In place of these, I suggest that a third type of argument has greater prospects of success. Religious accommodation is justified (...) on the grounds that religious conduct is a ‘derivative good’— that is, it derives its value from its being necessary for something else, namely, the integrity of the religious person. (shrink)

We show that the U.S. anti-discriminatory laws prohibiting discrimination in the workplace based on sexual orientation and gender identity identities) spur innovation, which ultimately leads to higher firm performance. We use the Human Rights Campaign’s Corporate Equality Index of 398 U.S. firms between 2011 and 2014, and find a significantly positive relationship between CEI and firm innovation. We also find that an interacting effect of CEI and firm innovation leads to higher firm performance. We use our understanding of Rawls’ Theory (...) of Justice and stakeholder theory to show that firms with workplace diversity policies are likely to be more innovative and perform better than those without such policies. Our results are robust to endogeneity, reverse causality and simultaneity issues. Our results will trigger debate in similar markets around the globe on the economic benefits of LGBT workplace diversity policies for firms. (shrink)

This article examines how a just society must address the needs of its imprudent members. I defend compulsory insurance as an answer to this question. It has been assumed that compulsory insurance can only be justified on paternalistic grounds. I argue that this assumption is incorrect, and defend non-paternalistic compulsory insurance. To display the merits of NPCI, I identify a trilemma that arises for views about how to address the needs of the imprudent, including libertarian and so-called ‘ luck -egalitarian’ (...) views. I then suggest that NPCI enables us to escape the trilemma. (shrink)

Islamic bioethics is in good health, this article argues. During the twentieth century, academic researchers had to deal with a number of difficulties including the scarcity of available Islamic sources. However, the twenty-first century witnessed significant breakthroughs in the field of Islamic bioethics. A growing number of normative works authored by Muslim religious scholars and studies conducted by academic researchers have been published. This nascent field also proved to be appealing for research-funding institutions in the Muslim world and also in (...) the West, such as the Qatar National Research Fund (QNRF) and the Netherlands Organization for Scientific Research (NWO). On the other hand, the article argues that contemporary Islamic bioethics is in need of addressing news issues and adopting new approaches for the sake of maintaining and improving this good health in the future. (shrink)

Academic institutions aim at achieving the highest standards of education and learning. Consequently, they prohibit academic corruption such as cheating or plagiarism. This article examines how international accreditation and quality assurance standards embody academic integrity as a main factor in deciding whether an academic institution should be accredited, and what ranking should an academic institution acquire in a competitive contest for educational excellence. Academic integrity is broadly defined to include, in addition to cheating and plagiarism, compliance with standards of human (...) rights, labor rights, corporate social responsibility, ant-corruption measures, environmental protection, social media usage, protection of underage students, anti-radicalization and extremism, avoidance of conflict of interest, faculty professionalism, students codes of conduct and human experimentation. Academic institutions should adopt policies that are designed to address these diverse standards and accommodate diversity and enhance access to education for all without discrimination. Academic institutions should also strictly require the highest standards in teaching and research. This article will discuss the different policies, laws, rules and regulations adopted by Qatar University as a model for incorporating academic integrity, which may be of interest to the international higher education community. This article will ask two main questions; are accrediting institutions asking the right questions to find out whether an academic institution strictly adheres to a policy of academic integrity, and whether policies adopted by academic institutions, Qatar University as a model, are adequate to address various violations of academic integrity. (shrink)

_The Reconstruction of Religious Thought in Islam_ is Muhammad Iqbal's major philosophic work: a series of profound reflections on the perennial conflict among science, religion, and philosophy, culminating in new visions of the unity of human knowledge, of the human spirit, and of God. Iqbal's thought contributed significantly to the establishment of Pakistan, to the religious and political ideals of the Iranian Revolution, and to the survival of Muslim identity in parts of the former USSR. It now serves as new (...) bridge between East and West and between Islam and the other Religions of the Book. With a new Introduction by Javed Majeed, this edition of _The Reconstruction_ opens the teachings of Iqbal to the modern, Western reader. It will be essential reading for all those interested in Islamic intellectual history, the renewal of Islam in the modern world, and political theory of Islam's relationship to the West. (shrink)

. In the wake of the February 1997 announcement that Dolly the sheep had been cloned, Muslim religious scholars together with Muslim scientists held two conferences to discuss cloning from an Islamic perspective. They were organized by two influential Islamic international religioscientific institutions: the Islamic Organization of Medical Sciences and the International Islamic Fiqh Academy. Both institutions comprise a large number of prominent religious scholars and well‐known scientists who participated in the discussions at the conferences. This article gives a comprehensive (...) analysis of these conferences, the relation between science and religion as reflected in the discussions there, and the further influence of these discussions on Muslims living in the West. Modern discussions on Islamic bioethics show that formulating an Islamic perspective on these issues is not the exclusive prerogative of religious scholars. Formulating such perspectives has become a collective process in which scientists play an essential role. Such a collective approach strengthens the religious authority of Muslim scholars and makes it more influential rather than undermining it. (shrink)

This article develops the argument that the state must provide parental subsidies if, and to the extent that, individuals would, under certain specified hypothetical conditions, purchase ‘insurance cover’ that would provide the funds they need for adequate childrearing. I argue that most citizens would sign up to an insurance scheme, in which they receive a guarantee of a means-tested parental subsidy in return for an obligation to pay a progressive income tax to fund the scheme. This argument from insurance bolsters (...) the weaker case that proponents of parental subsidies might offer were they to rely exclusively on arguments from fair play and efficiency. (shrink)

Within the context of Born-Infeld (BI) nonlinear electrodynamics (NED) we revisit the non-relativistic, spinless H-atom. The pair potential computed from the Born-Infeld equations is approximated by the Morse type potential with remarkable fit over the critical region where the convergence of both the short and long distance expansions slows down dramatically. The Morse potential is employed to determine both the ground state energy of the electron and the BI parameter.

In 2022, the Research Center for Islamic Legislation & Ethics (CILE) and the World Innovation Summit for Health (WISH) submitted a proposal to host the 17th edition of the World Congress of Bioethics. After announcing that the CILE‐WISH proposal was the winning bid, concerns were raised by bioethicists based in Europe and the USA. To address these concerns, the International Association of Bioethics (IAB) developed a dedicated FAQ section, in coordination with the host institutions, for the first time in IAB (...) history. One‐to‐one communication ensued and individual responses were shared with these colleagues. As a continuation of this conversation, we (CILE Acting Director, WISH Research Fellow and Head of Content, and WISH CEO) address the concerns raised in the Letter‐to‐the‐Editor of Bioethics by Graaf et al. As we support the call to revisit some contentious issues within the global community of bioethicists, we maintain that this should be based on meticulously discussed, informed, consistent and equitable criteria. We also argue that mutual learning from diverse cultures and moral traditions is the optimal way for our scholarly community to be truly global and to eschew the flaws ensuing from ethnocentric discourses. (shrink)

This paper provides a critical examination of the strongest defenses of the pure lifetime view, according to which justice requires taking only people's whole lives as relevant when assessing and establishing their distributive entitlements and obligations. The paper proposes that we reject a pure lifetime view and replace it with an alternative view, on which some time-specific considerations--that is to say, considerations about how people fare at specific points in time--have nonderivative weight in determining what our obligations are to them.

From 2010 to 2020, Indonesia’s tax-to-gross domestic product (GDP) ratio has been declining. A tax-to-GDP ratio trend of this magnitude indicates that the tax authority lacks the capacity to collect taxes. The tax administration system’s modernization utilizing information technology is thus deemed necessary. Artificial intelligence (AI) technology may serve as a solution to this issue. Using the theoretical frameworks of innovations in tax compliance, the cost of taxation, success factors for information technology governance (SFITG), and AI readiness, this study aims (...) to analyze the costs and benefits, the enablers and inhibitors, and the readiness of the government and related parties to apply AI to modernize the tax administration system in Indonesia. This study used qualitative approaches for the data’s collection and analysis. The data were obtained through a literature study and in-depth interviews. The findings show that AI application in the field of taxation can assist tax authorities in enforcing the law, provide taxpayers with convenience in fulfilling their tax obligations, improve justice for all taxpayers, and reduce tax compliance costs. The openness of Indonesia to technological developments, as evidenced by the AI National Strategy, is a supporting factor in the application of AI in Indonesia, particularly for the modernization of the tax administration system. The absence of specific regulations governing AI adoption, as well as a lack of human resources that can help the tax administration process, data, and infrastructure already support, are the impediments to implementing AI for the modernization of the tax administration system in Indonesia. (shrink)

Abstract. In January 1985, about 80 Muslim religious scholars and biomedical scientists gathered in a symposium held in Kuwait to discuss the broad question “When does human life begin?” This article argues that this symposium is one of the milestones in the field of contemporary Islamic bioethics and independent legal reasoning (Ijtihād). The proceedings of the symposium, however, escaped the attention of academic researchers. This article is meant to fill in this research lacuna by analyzing the proceedings of this symposium, (...) the relevant subsequent developments, and finally the interplay of Islam and the West as a significant dimension in these discussions. (shrink)

Using a sample of 21,030 US firm-year observations that represents more than 3000 individual firms over the 1998–2012 period, we investigate the relationship between Corporate Social Responsibility (CSR) and investment efficiency. We provide strong and robust evidence that high CSR involvement decreases investment inefficiency and consequently increases investment efficiency. This result is consistent with our expectations that high CSR firms enjoy low information asymmetry and high stakeholder solidarity (stakeholder theory). Moreover, our findings suggest that CSR components that are directly related (...) to firms’ primary stakeholders (e.g. employee relations, product characteristics, environment, and diversity) are more relevant in reducing investment inefficiency compared with those related to secondary stakeholders (e.g. human rights and community involvement). Finally, additional results show that the effect of CSR on investment efficiency is more pronounced during the subprime crisis. Taken together, our results highlight the important role that CSR plays in shaping firms’ investment behaviour and efficiency. (shrink)

Policies that shift the costs of higher education from the taxpayer to the university student or graduate are increasingly popular, yet they have not been subjected to a thorough normative analysis. This paper provides a critical survey of the standard arguments that have been used in the public debate on higher education funding. These arguments are found to be wanting. In their place, the paper offers a more systematic approach for dealing with the normative issues raised by the funding of (...) higher education. This approach is drawn from the political theory of John Rawls, whose view seeks to reconcile the values of equality, efficiency, and liberty. I show that, contrary to what we may think at first, an egalitarian approach like Rawls’ does not in principle rule out policies that shift the funding burden from taxpayers to students or graduates. Which funding policy that approach selects as most fair will instead depend on the likely impact on the lifetime income prospects of the worst-off group in society, and this is a question which will need to be settled by empirical evidence. (shrink)

The study aims to identify the reality of management of electronic documents and electronic archiving retirement in the Palestinian Pension Agency -analytical study, as well as to recognize the reality of the current document management system in the Palestinian Pension Agency. The study found the following results: that the reality of the current system for the management of documents in the agency is weak and suffers from many jams. Employee in the agency understand the importance and benefits of the management (...) of electronic documents system, where the application of electronic document management system provide important features and benefits most of which reduce the loss of documents between departments, illustrates the flow path, the speed, accuracy, transparency, and reduce the proportion of damage and destruction of files. Furthermore, the electronic documents system cost will be less than the cost of the current system and it will reduce the tasks assigned for the staff. The existence of a clear adoption of the agency for the policies and procedures established for the application of electronic documents management system. There are weak plans for training and developing of staff in the agency to raise their efficiency. The study found a set of recommendations, including: increased interest and awareness of the need to implement policies, mechanisms, and procedures to ensure the success of electronic document management system through benefiting from the experiences of other organizations and the private sector. The agency need to increase and develop its services for retirees in order to encourage the private sector, universities, and institutions to join the agency, and open the way for all segments of society in Gaza and West Bank and enhance its competitiveness between international social security institutions. The need to focus its attention on developing and publishing appropriate clear plans and specific goals about management of electronic documents and the agency should be committed to apply them. The need to focus on the establishment of a public management of archiving in the structure dealing with all technical operations and having competent and qualified employees in the field of electronic document management. The need to focus on the Palestinian National Archives and the follow-up with the international standards by the International Council Archives (ICA). (shrink)

In this paper, we designed and developed an intelligent tutoring system for teaching Photoshop. We designed the lessons, examples, and questions in a way to teach and evaluate student understanding of the material. Through the feedback provided by this tool, you can assess the student's understanding of the material, where there is a minimum overshoot questions stages, and if the student does not pass the level of questions he is asked to return the lesson and read it again. Eventually this (...) administration is a special teacher for the students and can continue with him until he fully understands the lesson without weariness or boredom, regardless of the level of student. (shrink)

Much empirical analysis and econometric work recognizes that there are nonlinearities, regime shifts or structural breaks, asymmetric adjustment costs, irreversibilities and lagged dependencies. Hence, empirical work has already transcended neoclassical economics. Some progress has also been made in modeling endogenously generated cyclical growth and fluctuations. All this is inconsistent with neoclassical general equilibrium. Hence there is growing evidence of Kuhnian anomalies. It therefore follows that there is a Kuhnian crisis in economics and further research in nonlinear dynamics and complexity can (...) only increase the Kuhnian anomalies. This crisis can only deepen. However, there is an ideological commitment to general equilibrium that justifies “free enterprise” with only minimal state intervention that may still sustain neoclassical economics despite the growing evidence of Kuhnian anomalies. Thus, orthodox textbook theory continues to ignore this fact and static neoclassical theory remains a dogma with no apparent reformulation to replace it. (shrink)

This paper critically reviews Ken Binmore’s non- utilitarian and game theoretic solution to the Arrow problem. Binmore’s solution belongs to the same family as Rawls’ maximin criterion and requires the use of Nash bargaining theory, empathetic preferences, and results in evolutionary game theory. Harsanyi has earlier presented a solution that relies on utilitarianism, which requires some exogenous valuation criterion and is therefore incompatible with liberalism. Binmore’s rigorous demonstration of the maximin principle for the first time presents a real alternative to (...) a utilitarian solution. (shrink)

In this paper I argue that the criterion of valuation in neoclassical economics is flawed because it is not an invariant measure of value. It is invariant only when unrealistically restrictive conditions are imposed on the class of admissible utility functions, which in fact makes it a special case. The only sensible alternative is to turn to classical value theory based on real sacrifices or opportunity costs.